Tax management model for the optimization of the administrative process

  • Carlos José Rodríguez-García Universidad Nacional Experimental Politécnica de la Fuerza Armada Nacional Bolivariana, Venezuela
Keywords: Taxation, taxation, process, administration, fund collection, (UNESCO Thesaurus)

Abstract

The general objective of the research is to propose a tax management model for the optimization of the administrative process in the tax department of the governor's office of the Miranda municipality of Falcon State. The research was a non-experimental, descriptive field study. The results showed that the collection processes are always carried out in the tax department. These are carried out through an on-line system called Falcon State Tax System (SITEF), where the daily procedures are registered; in this way, the revenue prosecutors have a statistical control of the active taxpayers. In conclusion, it is necessary to train the personnel because the current knowledge in the handling of administrative procedures, verification and inspection, control and collection of the tax and the use of the automated SITEF system is limited in tax matters.

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Author Biography

Carlos José Rodríguez-García, Universidad Nacional Experimental Politécnica de la Fuerza Armada Nacional Bolivariana, Venezuela

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Published
2023-01-01
Section
De Investigación